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IFRS Disclosure Guide (DG) is the reference book comprising all items which should be disclosed according to International Financial Reporting Standards. IFRS DG is composed from IFRS taxonomy which is officially presented by International Accounting Standards Board (IASB). No registration required! View IFRS Disclosure Guide FREE!

US GAAP Disclosure List 2012

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Cash and Cash Equivalents


ItemTypePeriodBalanceDescription
Cash and Cash Equivalents text
Cash and Cash Equivalents Disclosure textThe entire disclosure for cash and cash equivalent footnotes, which may include the types of deposits and money market instruments, applicable carrying amounts, restricted amounts and compensating balance arrangements. Cash and equivalents include: (1) currency on hand (2) demand deposits with banks or financial institutions (3) other kinds of accounts that have the general characteristics of demand deposits (4) short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments maturing within three months from the date of acquisition qualify.
Schedule of Cash and Cash Equivalents $instantdebitTabular disclosure of the components of cash and cash equivalents.
Additional Cash and Cash Equivalent Related TexttextAn element designated to encapsulate any additional information related to cash and cash equivalents not otherwise addressed by the existing taxonomy. Cash includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months.
Schedule of Restricted Cash and Cash Equivalents textTabular disclosure of the cash and cash items which are restricted as to withdrawal or usage. The provisions of any restrictions are described in a note to the financial statements. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits.
Schedule of Compensating Balances textTabular disclosure of compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. Includes disclosure of these arrangements and the amount involved, if determinable, for the most recent audited balance sheet required and for any subsequent unaudited balance sheet required in the notes to the financial statements. Compensating balances that are maintained under an agreement to assure future credit availability are generally disclosed in the notes to the financial statements along with the amount and terms of such agreement.
Cash, Insured and Uninsured $instantdebit
Disclosure Text Block Supplement text
Cash, Cash Equivalents, and Marketable Securities textThe entire disclosure of cash, cash equivalents, and debt and equity securities, including any unrealized or realized gain (loss).
Cash, Cash Equivalents, and Short-term Investments textThe entire disclosure of the components of cash, cash equivalents, and short-term investments. Short-term investments may include current marketable securities.
Investments in Debt and Equity Instruments, Cash and Cash Equivalents, Unrealized and Realized Gains (Losses) textThe entire disclosure for cash, cash equivalents, investments in debt and equity instruments (including cost and equity investees and related income statement amounts), equity and cost method investments, investments in joint ventures and any other investment.
Table Text Block Supplement text
Schedule of Cash, Cash Equivalents and Short-term Investments textTabular disclosure of the components of cash, cash equivalents, and short-term investments. Short-term investments may include current marketable securities.

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